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05/12/2025
Friday
THIS DAY IN HISTORY:
5 December 
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
5 December
1936 The Stalinist Constitution of the USSR was adopted.
1936 the Stalinist constitution of the USSR was adopted.
1484 Pope Innocent VII initiated the "witch hunt".
1456 An earthquake that destroyed Naples occurred - 35 thousand people died.
1456 occurred an earthquake that destroyed Naples - 35 thousand people died.
ON THE CORRELATION OF THE MANAGEMENT PERIOD AND THE PERIOD OF TAX PENALTY ACCRUAL
The tax service appealed to the court with a demand to recover funds from the defendant to compensate for losses caused to the debtor (case no. A46-710/15).
The courts of two instances, satisfying the stated claims, proceeded from the fact that the money withheld from the income of the debtor's employees is not the debtor's property. Also, as a result of the defendant's unlawful actions to evade taxes, the organization has an additional obligation to compensate the budget for the damage caused by late payment of mandatory payments, which indicates a decrease in the debtor's property sphere.
The cassation sent the dispute for reconsideration, pointing out that the courts had not established which specific actions of the defendant had resulted in late payment of taxes during his leadership of the company, nor had they analyzed the grounds for calculating penalties and their correspondence to the period of the defendant's activity.
In addition, the representative of the tax could not explain the mechanism for the formation of the amount of penalties, noting that there was a previously stated clarification of the requirements, which was not taken into account by the courts.
Photo: Freepik
The courts of two instances, satisfying the stated claims, proceeded from the fact that the money withheld from the income of the debtor's employees is not the debtor's property. Also, as a result of the defendant's unlawful actions to evade taxes, the organization has an additional obligation to compensate the budget for the damage caused by late payment of mandatory payments, which indicates a decrease in the debtor's property sphere.
The cassation sent the dispute for reconsideration, pointing out that the courts had not established which specific actions of the defendant had resulted in late payment of taxes during his leadership of the company, nor had they analyzed the grounds for calculating penalties and their correspondence to the period of the defendant's activity.
In addition, the representative of the tax could not explain the mechanism for the formation of the amount of penalties, noting that there was a previously stated clarification of the requirements, which was not taken into account by the courts.
Photo: Freepik
24.11.2025
